BEFORE THE UTAH STATE TAX COMMISSION
In Re: )
: INFORMAL DECISION
: Appeal No. 93-1649
: Account No. XXXXX
STATEMENT OF CASE
This matter came before the Utah State Tax Commission for hearing on XXXXX, pursuant to the Administrative Procedures Act and the rules of the Utah State Tax Commission for informal proceedings. Alan Hennebold, Administrative Law Judge, conducted the hearing on behalf of the Commission. XXXXX represented himself. This decision is based upon Mr. XXXXX' testimony and information contained in the Commission's file.
Mr. XXXXX asks the Tax Commission to waive penalties in connection with his XXXXX Utah income tax.
On XXXXX, Mr. XXXXX returned to Utah after several years spent working overseas. Also, he was scheduled to appear in court for a divorce proceeding on XXXXX.
Due to the foregoing events, Mr. XXXXX realized that he could not file his income tax return before the April 15 filing deadline. He therefore contacted the Tax Commission for assistance and was told to file an "Application For Extension Of Time To File". Instead of filing the extension request before April 15, he included it with his regular return, which he filed on XXXXX. He also included payment of his tax liability.
Because Mr. XXXXX failed to either file his return or file an extension request by XXXXX, the Tax Commission assessed a penalty of $$$$$.
DECISION AND ORDER
In the present case, Mr. XXXXX attempted to obtain an extension of his tax deadline, but misunderstood the filing instructions. As a result, he was seven days late in filing and paying his tax liability.
In view of his good faith efforts to comply and the short period of time for which he was delinquent, the Tax Commission finds that reasonable cause exists to waive the penalty associated with Mr. XXXXX' XXXXX Utah income tax liability. It is so ordered.
DATED this 19th day of November, 1993.
BY ORDER OF THE UTAH STATE TAX COMMISSION.
W. Val Oveson Roger O. Tew
Joe B. Pacheco Alice Shearer
NOTICE: You have twenty (20) days after the date of the final order to file a request for reconsideration or thirty (30) days after the date of the final order to file in District Court a petition for judicial review. Utah State Tax Commission Administrative Rule R861-5A-1(p) and Utah Code Ann. '63-46b-14(3)(a).